Re: Valuation Reports, was; Rosters

George Eichelberger

There is an excellent discussion of the ICC valuation process and orders on the Internet at

As I read the Southern Railway material, equipment valuations began in 1915-16 to be completed by 1926. Specific instructions were issued as “valuation orders” (VOs) that provided details and modified previous orders. The first set of reports include the years 1916-26. Supplements were filed 6-30 and 12-31 every year until the process was stopped. Paper forms for the Southern and Central of Georgia continued until about 1967. Additions & Betterment (A&Bs), retirements and changes between different accounts, from freight cars to MoW, for example are included. Like any (!) railroad record, double checking against other sources is a good idea. I expect the quality of the report data depended on the railroad producing it. The SR and CG records seem accurate, to the point of making changes and corrections to items after their initial entry.

I cannot identify why but the Southern reports have versions corrected to 1934/36. I don’t think that was because of problems earlier but there was a lot of discussion about depreciation rates in that period. That may have caused a re-do of the dollar valuations?

Data goes back beyond 1916 as everything had to be included to use the valuation to establish rates. If first cost could not be determined for an item, replacement cost was used.

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